Within strategy (8 to 9: the risks and opportunities; their effect on the value chain and business model; strategy and decisions, including any transition plan; financial effects; and climate resilience) the entity describes those climate risks and opportunities it can reasonably expect to bear on its prospects; says for each risk whether it is a physical or a transition risk; states the time horizon within which each effect can reasonably be expected; and explains what short, medium and long term mean for it and how those periods tie to its strategic planning horizons. It draws on all reasonable and supportable information it can get hold of at the reporting date, so long as getting it involves no undue cost or effort, covering past events, current conditions and forecasts, and must look at the industry-based disclosure topics of IFRS S2's accompanying Industry-based Guidance and weigh whether they apply.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.